Tax Calendar

Extensions

October 15, 2023 is the due date if you filed an extension for your December 31, 2022 Occupational License Tax Return (OL-3).

Any return or deposit required to be filed shall be considered timely when it is received on or before the due date.

Note: If the due date is a Saturday, Sunday, or Louisville Metro holiday, then the next business day will be considered timely.

Tax Form Due Dates

Occupational License Tax Return (OL-3) or Extension Request (OL-3E)

Occupational License Tax Return (OL-3), Extension Request (OL-3EXT), Venture Capital Funds, or Family Limited Partnership

FISCAL YEAR END DATE	DUE DATE (POSTMARKED OR HAND-DELIVERED)
December 31, 2022	April 18, 2023
January 31, 2023	May 15, 2023
February 28, 2023	June 15, 2023
March 31, 2023	July 15, 2023
April 30, 2023	August 15, 2023
May 31, 2023	September 15, 2023
June 30, 2023	October 15, 2023
July 31, 2023	November 15, 2023
August 31, 2023	December 15, 2023
September 30, 2023	January 15, 2024
October 31, 2023	February 15, 2024
November 30, 2023	March 15, 2024

       

Quarterly Net Profit License Tax Deposits (OL-3D)

Quarterly Net Profit License Tax Deposits (OL-3D)

FISCAL YEAR END DATE	1st DEPOSIT DUE	2ND DEPOSIT DUE	3RD DEPOSIT DUE	4TH DEPOSIT DUE
December 31, 2022	April 15, 2022	June 15, 2022	September 15, 2022	December 15, 2022
January 31, 2023	May 15, 2022	July 15, 2022	October 15, 2022	January 15, 2023
February 28, 2023	June 15, 2022	August 15, 2022	November 15, 2022	February 15, 2023
March 31, 2023	July 15, 2022	September 15, 2022	December 15, 2022	March 15, 2023
April 30, 2023	August 15, 2022	October 15, 2022	January 15, 2023	April 15, 2023
May 31, 2023	September 15, 2022	November 15, 2022	February 15, 2023	May 15, 2023
June 30, 2023	October 15, 2022	December 15, 2022	March 15, 2023	June 15, 2023
July 31, 2023	November 15, 2022	January 15, 2023	April 15, 2023	July 15, 2023
August 31, 2023	December 15, 2022	February 15, 2023	May 15, 2023	August 15, 2023
September 30, 2023	January 15, 2023	March 15, 2023	June 15, 2023	September 15, 2023
October 31, 2023	February 15, 2023	April 15, 2023	July 15, 2023	October 15, 2023
November 30, 2023	March 15, 2023	May 15, 2023	August 15, 2023	November 15, 2023

         

Employer Withholdings Tax Return (W-1)

Filing an Employer Withholdings Tax Return (W-1)

QUARTER ENDING	DUE DATE (POSTMARKED OR HAND-DELIVERED)
March 31, 2023	April 30, 2023
June 30, 2023	July 31, 2023
September 30, 2023	October 31, 2023
December 31, 2023	January 31, 2024

        

Monthly Deposits of Employee Withholdings (Form W-1D)

Monthly Deposits of Employee Withholdings (W-1D)

REQUIRED TO BE WITHHELD IN	PAID BY (POSTMARKED OR HAND-DELIVERED)
January 31, 2023	February 15, 2023
February 28, 2023	March 15, 2023
March 31, 2023	April 15, 2023
April 30, 2023	May 15, 2023
May 31, 2023	June 15, 2023
June 30, 2023	July 15, 2023
July 31, 2023	August 15, 2023
August 31, 2023	September 15, 2023
September 30, 2023	October 15, 2023
October 31, 2023	November 15, 2023
November 30, 2023	December 15, 2023
December 31, 2023	January 15, 2024

         

Wage and Tax Statement (W-2)

Filing a Wage and Tax Statement (W-2)

TAX YEAR ENDING	PAID BY (POSTMARKED OR HAND-DELIVERED)
2022	February 28, 2023
2023	February 28, 2024

 

Annual Reconciliation of Employee Withholdings (W-3)

Filing an Annual Reconciliation of Employee Withholdings (W-3)

TAX YEAR ENDING	PAID BY (POSTMARKED OR HAND-DELIVERED)
2022	February 28, 2023
2023	February 28, 2024

        

Annual Reconciliation of Insurance Premiums (LGT-140)

Filing an Annual Reconciliation of Insurance Premiums (LGT-140)

TAX YEAR ENDING	PAID BY (POSTMARKED OR HAND-DELIVERED)
2022	March 31, 2023
2023	March 31, 2024

       

Quarterly Insurance Premium Tax Return (LGT-141)

Filing a Quarterly Insurance Premium Tax Return (LGT-141)

QUARTER ENDING	DUE DATE (POSTMARKED OR HAND-DELIVERED)
March 31, 2023	April 30, 2023
June 30, 2023	July 31, 2023
September 30, 2023	October 31, 2023
December 31, 2023	January 31, 2024

       

Transient Tax Return (TR1M)

Filing a Transient Tax Return (TR1M)

FOR MONTH ENDING	DUE DATE (POSTMARKED OR HAND-DELIVERED)
January 31, 2023	February 28, 2023
February 28, 2023	March 31, 2023
March 31, 2023	April 30, 2023
April 30, 2023	May 31, 2023
May 31, 2023	June 30, 2023
June 30, 2023	July 31, 2023
July 31, 2023	August 31, 2023
August 31, 2023	September 30, 2023
September 30, 2023	October 31, 2023
October 31, 2023	November 30, 2023
November 30, 2023	December 31, 2023
December 31, 2023	January 31, 2024

      

Statement of Non-Employee Compensation (1099)

Filing a Statement of Non-Employee Compensation (1099)

COMPENSATION PAID DURING CALENDAR YEAR	DUE DATE (POSTMARKED OR HAND-DELIVERED)
2022	February 28, 2023
2023	February 28, 2024